The Commissioner Of Income Tax v. M/S.Tarachanthini Services

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.04.2015

CORAM:

THE HONOURABLE MR.JUSTICE R.SUDHAKAR and THE HONOURABLE Ms.JUSTICE K.B.K.VASUKI Tax Case (Appeal) Nos.1069 and 1070 of 2014 & M.P.No.1 of 2014 The Commissioner of Income tax Chennai ...Appellant/Petitioner in both T.C.(A)s versus M/s.Tarachanthini Services Pvt. Ltd., No.25, Taurus No.1, First Main Road, United India Colony, Kodambakkam, Chennai - 600 024.

...Respondent/Respondent in both T.C.(A)s

PRAYER: APPEALs filed under Section 260A of the Income Tax Act against the order dated 09.12.2011 made in M.P.Nos.228 & 229 of 2011 in I.T.A.No.473/Mds/2010 and 549/MDS/2010 on the file of the Income Tax Appellate Tribunal Madras 'C' Bench, Chennai, against the order passed by the Commissioner of Income Tax (Appeals) III, Chennai, dated 29.01.2010 in ITA No. 533/07-8/AIII for the assessment year 2000-2001 against the order passed by the Assistant Commissioner of Income Tax Company Circle III (1) Chennai, dated : 31.12.2007 in GIR No./PAN/31121-T/AAACP9272H for the assessment year 2000 - 2001. For Appellant :

Mr.M.Swaminathan https://hcservices.ecourts.gov.in/hcservices/

C O M M O N J U D G M E N T (Delivered by R.SUDHAKAR,J.) The above Tax Case (Appeals) are filed by the Revenue as against the miscellaneous order of the Income Tax Appellate Tribunal dated 09.12.2011 made in M.P.Nos.228 & 229 of 2011 in I.T.A.No.473/Mds/2010 and 549/2010/Mds.

2. It is seen that as against the final order of the Tribunal, the Revenue has filed appeals before this Court in T.C.(A) SR.Nos.45383 and 45385 of 2012. Since appeals have been filed as against the final order of the Tribunal, nothing survives in these appeals. Accordingly, both the Tax Case (Appeals) are dismissed. No costs. Consequently, M.P.No.1 of 2015 is also dismissed. Sd/- Assistant Registrar(CS-IV) //True Copy// Sub Assistant Registrar sl To

1. The Income Tax Appellate Tribunal Madras 'C' Bench, Chennai.

2. The Commissioner of Income Tax, Chennai.

3. The Commissioner of Income Tax (Appeals) III, Chennai.

4. The Assistant Commissioner of Income Tax Company Circle III (1), Chennai.

1 CC to Mr.M.Swaminathan, Advocate SR.No. 23494 T.C.(A) Nos.1069 and 1070 of 2014 & M.P.No.1 of 2014 PUR (CO) PSI (19.05.2015) https://hcservices.ecourts.gov.in/hcservices/